The Analysis on the Diffusion and Application of XBRL in Hospital Management Accounting / 中国卫生经济

ABSTRACT

eXtensible Business Reporting Language (XBRL) was the latest technology of financial information exchange in the world, and its production and development had become the inevitable requirement of globalization of economy and internationalization of accounting. Therefore, it was necessary to apply XBRL technology to hospital management accounting, so as to better promote the development of hospital management accounting in China. Firstly, it introduced the concept and advantages of XBRL; secondly, it introduced the current application situation in China; thirdly it summarized that XBRL would improve the development of management accounting; fourthly, it put forward some proposals of XBRL diffusion in hospital management accounting.